This study aims to construct the efforts of traders to conduct sales accounting practices in traditional market Gorontalo. Research in sales accounting based on local wisdom is important to maintain the accounting sustainability in Indonesia. Islamic ethnomethodology is the approach used in this research. There are 5 stages of data analysis comprising of: amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The research finds two ways of selling accounting practices which are bargaining and giving bonus cake. These methods are driven by the spirits of Gorontalo Islamic culture, patience, persistence, and brotherhood. The spirits exist because the sellers have demand on income that represents blessing from God. The findings of this research are important because the existence of sales accounting based on Gorontalo's cultural values have been successfully explored and proven.
This study aims to obtain empirical evidence of the effect of firm size, profitability, and leverage on the determination of the discount rate when the adoption of equity method. Firm size is measured by using natural logarithm of total company asset, Profitability is measured by Return on Equity (ROE), and Leverage is measured by Debt to Equity (DER). The discount rate is measured by the discount rate set by the company. The population in this study is a company listed Indonesia Stock Exchange during the year 2015-2016. The research data is obtained from the company's financial report on Bursa Effek Indonesia during the year 2015-2016. Pursuant to purposive sampling method, the sample obtained as many as 208 companies during 2015-2016. The hypothesis in this study was tested using multiple regression. The result of firm size analysis has negatif and not significant influence to the determination of discount rate and profitability and leverage analysis has positif and significant effect on the determination of discount rate at the time of adoption of equity method.
Bertani merupakan usaha utama masyarakat Dusun Tumba, Desa Pongongaila, Kecamatan Pulubala, Kabupaten Gorontalo. Penggerak usaha pertanian di daerah ini adalah perempuan. Penelitian ini menggunakan metode deskriptif kualitatif dengan melakukan eksplorasi tentang budaya kerja petani jagung perempuan. Hasil penelitian menunjukkan beberapa hal yang menjadi motivasi petani perempuan dalam bekerja adalah 1) Hasil yang memadai, 2) Merupakaan kebiasaan baik, 3) Usaha Menjaga Diri dari Perilaku Meminta-minta, 4) Tujuan Investasi. Beberapa budaya kerja petani perempuan yang dapat meningkatkan ekonomi dan kesejahteraan Petani Perempuan adalah: 1) Melakukan Kebiasaan Baik, 2) Disiplin yang tinggi, 3) Etos Kerja Tinggi, 4) Jujur, 5) Bekerja Sama, 6) Produktif dengan skill yang memadai
The COVID-19 pandemic has penetrated all corners of the world, including Indonesia and Gorontalo Province. The impact is directly on public health and indirectly on the regional economy of Gorontalo Province. The presence of the COVID-19 vaccination as one of the solutions programmed by the government to deal with the pandemic is important and should be supported by all components of the nation and regions. For this reason, it is important to study the issue of COVID-19 vaccination with household consumption and investment to analyze and describe the impact of COVID-19 vaccination on household consumption and investment in Gorontalo Province. Meanwhile, the method used to collect data on COVID-19 vaccination, household consumption, and investment is the documentation method. The results of the study show that the COVID-19 vaccination has no significant impact on household consumption but has a significant impact on investment in Gorontalo Province. Therefore, the COVID-19 vaccination program initiated by the government needs to be fully supported by all national and regional components so that the accelerated economic development of the nation and state in general and the Gorontalo Province region, in particular, can grow well.
Received: 28 January 2023 / Accepted: 20 April 2023 / Published: 5 May 2023
<em>The study aims to test differences in fluctuations in assets, liabilities, and equity of JII-listed companies from 2018-2020. This study uses a quantitative descriptive approach and a paired sample t-test using secondary data. The research object is the company that entered the JII in December-May 2018, 2019, and 2020 (20 companies). The results showed that current assets, fixed assets, total assets, short-term liabilities, long-term liabilities, and equity of JII listed companies from 2018-2019 and 2019-2020 fluctuated, but there was no difference in fluctuations between the period before the Covid-19 pandemic (2018-2019) and after the Covid-19 pandemic (2019-2020).</em>
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